i ref.':--v6ur'[):bsl;;ettefno.^^^ dated...

• ' I :

r •' ■ " ^ ■'■ '-W

; No.

.1 ■ [ - : r--j Surbhi j^iri, .vp

.| -birectori--

STATE PROJECT OFFICEGujarat CoUncil of Elementary EducationSarva Shiiksha AbhiyahSect6r-17, Gandhinagar-Gujarat.Phone: 079-23235069, 23234939Fax 079-23232436.Emair; [email protected]

; [email protected] ! www.ssaquiarat.orq

Date.;2.'^/12/2017

I"

..I Room ■nb;210-C-wing';'Shastrl Bhavan,I New Deihi-1 p '

1 Sub. Audited ac'countW a^^ Report in English for the year 2016-' i : ITSSA-Giyarat V; •

I Ref.':--V6ur'[):bSl;;etteFNo.^^^ Dated 23-11-2017

:I Respedted'Sii^p;ip-'h ."■ ■P-"

! '• .With-referetid'eV^^^ that we-have attached 5 copies in

; "English-AuditScl-Accouri^ Report duly signed in Ink for the financial

' year 2016-17 dfthejsS^Gujara^^

tharikihgybui;Yours faithfully,

Encl as aboVeFinance ;& AcOTunts Officer

SSA, Gandhinagar

OASTATUTOlWAtorra'onS-iSiifliwis'yauir^tbhJO-^o®

Gujarat Council of Elementary EducationSaiva Shik&ha Abhiyan (SSA)

State Project Office, Sector-17,Ganclhinagar-382017, Gujarat.

SANDEEP KUMAR, IAS Ph. : (079) 232 43133 Fax. : 232 38404State Project Director, SSA & ^ ^ fEx. Officio Commissioner of PE Toll Free No.: 1800-233-7965

D.O-No:SSA/ACTy^c;)|>) Date:^ry 12/2017

Dear

Annual Report of SSA and KGBV for the F.Y. 2016-17 along with necessarystatements, certificates and reports are prepared and submitted with foliowinudocuments.

For SSA

(1) Auditors Report(2) Balance Sheet(3) income & Expenditure Account(4) Receipts & Payments Account(5) Annual consolidated financial Statement(6) ■ Utilization Certificate (SSA & NPEGEL)(7) luFR-l, II , 111(8) Procurement Audit Certificate

For KGBV

(1) Auditors Report(2) Balance Sheet(3) Income & Expenditure Account(4) Receipts & Payments Account(4) Utilization Certificate

For Swachh Vidhvalava

(1) Utilization Certificate

As executive committee is to be conveyed, we will get sanction of our annualaccounts for the F.Y.2016-17 and we will submit its approval as earliest.

Kindly find the above in order.

Thanking you,

End. as above

To,

Surbhi Jain,

Director Elementary Education,

Ministry of human Resource Development,

Room no.210-C Wing, Shastri Bhavan,

New Deihi-'I

V

' (Sandeep kumar)

C.

CHART&REU -■ LX'.5N"AM!n

Dat?': 30/11/2017To,State Project Director,Satva Shiksah Abhlyan Mission,Sector-17,Gandhinagar,Gujarat State.

r'T-cr So'O-Im' ^M'"' ok'o.Cj ;

n"ia< iGr.cc.

- ■ , i_ j i i;

Dear Sir,

REF: STATUTORY AUDIT OF SSA. NPEGEL AND KGBV SCHEME FOR THE YEAR 2016-17

The Gujarat Council of Elementary Education (GCEE) is a registered society which isimplementing the centrally sponsored programme of Sarva Shiksha Abhlyan (SSA) to attain toogoal of Universalization of Elementary Education in all the District of Gujarat State for whichfunds are shared between the Government of India and State Government in the ratio of 60:^0

Scope of Work:

The objective of the audit of the programme (programme Financial Statement (PF5)) is Loenable the auditor Lo express a professional opinion on the position of SSA, NPEGEL and KGBVfor the accounting period ended 31.st March 7017 as reported by the Programme FinancialStatement.

The programme accounts (books of accounts) provide the basis for preparation of the PFS andare established lo reflect the financial transactions in respect of the project as maintain by theproject implementing agency GCEE.

In terms of the discussion, we have carried out the Statutory Audit of Sarva Shiksha AbhiyanMission for the year ended 31'' March 2017 and the scope of work is as under

1. As per the explanation and information provided by the management, expenditure isincurred against various activities approved In the Annual work Plan & Budget fromfunds released by the Government of India and the State Government covering theprogramme cost. A statement of expenditure based on actual amount spent undervarious Interventions is sent to government of India. We have exercise such tests ofaccounting records, internal checks, control and other necessary audit of the accountsas per general principles and standard of audits of the Institute Oi Cha teredAccountants of India. In conducting the Audit, attention was given Lo the foilowlng:

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CO' C j-^o '"'"om'

yt-

.v.

2. As per the explanation and information provided by the nianaf^ement.ai! funds havebeen used in accordance with the condition of the relevant financial norms and financialregulations with due attention to economy and efficiency and only for which thefinancing was provided.

3. As per the explanation and information provided by the management, generallyaccepted accounting principles are followed by all entities that are authorized to incurexpenditure under SSA, NPEGELand KGBV.

4. As per the explanation and information provided by the management, goods, work andservices financed have been procured in accordance with the relevant provision of tneProcurement prescribed for the purpose. Proper documents namely purchase orders,tender documents, invoices, vouchers, receipts, pay bills, TA bills etc. are mairU.ainedand linked to the transactions and retained till the end of the programme.

5. As per the explanation and information provided by the management, all necessa'-ysupporting documents, records and accounts have been kept r a 'programme expenditure including expenditure covered by statemonL of (•xp'-'udkLrc.Clear linkage should exist between the books of accounts and reports presenlec to theGovernment of India and the State Government.

6. As per the explanation and information provided by the management, expenditureincurred under SSA, NPEGEL and KGBV is strictly in accordance with the financial normsprescribed in the SSA framework or any other clarifications issued from time to time,The expenditure statements/ financial statements included fn the siatemert ofexpenditure of the programme at the end of the financial year and of resources andexpenditure for the year ended on that date.

7. As per the explanation and information provided by the management, expenditure Isincurred with reference to the budget allocation approved by the PAB. In casebudget allocation is exceeded proper re-appropriation duly approved by the competentauthority has been obtained, Ail expenditures activity wise that exceeded the budgetallocation has been noted.

8. SSA, NPEGEL and KGBV funds are used for the purpose for which they are intended.

9. Reconciliation of Bank Statements and accounts is regularly carried out on a monthly

basis by SPO & DPO.

10. The audit compliance of previous audit objections raised, if any is also taken mioconsideration.

11. Audit certificate, utilization certificate required from time to time have been provided.

^ h>iE D 3 A.Dy^)?

12. The audit covered the accounts of State Implementing Society, ail district project officesand Sample BRCs, CRCs, Schools/SMCs in order that all are covered in a three year cycleof audits, except that Schools/ SMCs receiving less than Rs. 1.00 Lakh per year, beincluded in the sample.

13. We are pleased to submit the report along with our observations/recommendations

Acknowiedgements

We thank the management and staff of Sarva Shiksha Abhiayan Mission foi the cooperation and help extended to us during the course of the Statutory Audit, Please feelsfree to call upon us for any further clarification in the matter.

Thanking You,

Yours faithfully.

Dhlrubhai Shah & Doshi

Chartered Accountants

FRN 102511W ,-1

Harish B. Pate!

Partner

M.No.014427

H'S/y

m

CHARTERED ACCOIJNTAMTS

V'.' lC.'.fiO.

r 'H6 c. 0 ̂

Auditors' Report

lo,

The State Proiect Director

Gujarat Council of Elementary EducationSarva Shiksha Abhiyan Mission

Gujarat State, Gandhinagar

Ref: Statutory Audit of GuiaraT Council of blemenlarxEdjJcatipn Dep.artrnenjiSSA).

1. We have audited the attached Consolidated Balance Sheet of "Sarva Shiksha Abhiyan Mission",Gujarat as at 3l" March 2U17, its Consolidated Income and Expenditure Account, ConsolidatedReceipts and Payments and Consolidated notes forming parts of accounts tor the yecir endedon that date annexed thereto.

2 These Financial Stalernenls are the responsibility of the management with respect to thepreparation and presentation of Financial Statements that give a true and fair view of financialposition, financial performance of the Mission in accordance with the accounting principlesgenerally accepted in India. This responsibility also Includes maintenance of adequateaccounting records in accordance with the provisions of the Societies Act for safeguarding theassets of the Mission and for preventing and detecting frauds and other Irregularities;selection and application of appropriate accounting policies; making judgments and estimatesthat are reasonable and prudent; and design, implementation and maintenance of adequateinternal financial controls, that were operating effectively for ensuring the accuracy andcompleteness of the accounting records, relevant to the preparation and presentation of thefinancial statements that give a true and fair view and are free from material misslatement,whether due to fraud or error.

3. Our responsibility is to express an opinion on the Financial Statement based on our audit.

4.

5.

We have conducted our audit in accordance with Auditing and Accounting Standards generallyaccepted in India. Those Standards require that we plan and perform the audit to obtainreasonable assurances about whether Financial Statements are free of material misstatement.An audit includes examining on random and test basis evidence supporting the amounts anddisclosure in financial statements. An audit also includes assessing the accounting principlesused and significant estimate made by the management as well as evaluating the overallfinancial statement presentation.

An audit involves performing procedures lo obtain audit evidence about the amounts and thedisclosures in the financial statements. The procedures selected depend on the audito^

V,, m?/

lo

&

judgment, including the assessment of the risks of material misstatement of the f-nancialstatements, whether due to fraud or error. In making those risk assessments, the auditorconsiders Internal financial control relevant to the Mission's preparation of the financialstatements that give a true and fair view in order to de.sign audii p'-ocedtres that amappropriate in the circumstances, but not for the purpose of expressing an □pinion on wltelherthe Mission has in place an adequate internal financial controls system over financial reportingand the operating effectiveness of such controls. An audit also includes evaiuat ng .heappropriateness of the accounting policies used and the reasonableness of the accountingestimates made by the Mission's Directors, as well as evaluating the overall presentation ofthe financial statements.

6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinion on the financial statements.

7. Basis for Qualified Opinioni) In case of SMCs, Several instances have been observed, where IDS has not been

deducted or has been short deducted then the requirement of the Income Tax Ad.1961. In view of lack of relevant information, we are not in a position to quantify thesaid nobilities.

a) Sarva Shiksha Abhiyan Gandhinagar {SPO Gandhinagar) has not fiied itsincome tax returns pertaining to any previous Finunciol Years ill! the date ofAudit report. In a view of lack of relevant information, ive are not In o positionto quantify the said liabilities as well as quantum of TDS Receivable withregards to previous years.

Hi) Mission is regularly following cash basis of accounting atsuh-district levelwhich is against the MHRD guidelines which prescribed mercantile system ofaccounting. In view of lack of relevant information, we ore not in a position toquantify the said impact.

iv) One time Grant given by the district to sub-district level is currently being recordeddirectly as expenditure in books of District. It is suggested that one ti<ve grant givenshould be recorded as an advance and then as per UC received from sub districtshould be booked as expenditure. This will help to represent true and fair view ofFinancial Statements.

v) During the year Mission has not accounted for the amount of P<. 1073.85,85,560/-paid by Govt. of Gujarat on behalf of Mission as salary to Ihe teachers. Had hm saidexpenditure been accounted by Mission, the excess of mcon^e over gs exoendnurewould have been lower by to that extent.

vi) The balance of RM/EMD of Contactor shows Rs.1,87,88,649/- (Drd disclosed underthe head "Advances Repayable/ Current liabilities at SPO" as Sundry Creditors^subject to reconciliation and rectification, if any.

o-

ftKWEOdl^Ah;

#/■

8. Emphasis Matter

i) All bonk balances, receivables, payables, Deposits and other liabilities of DPO/ BRC/CRC/SMC are subject to confirmation.

ii) In our opinion and according to the information and explanations given to u.s, rheinternal controls are not commensurate with the Size of ihe Mission and nature of its

k

activities.

During the audit of sub district unit level i.e. BRC, CRC, SMC level; we have observedthat coordinators are making many cash payments. There is a need of strong internalcontrol over such cash payments done especially at SMC Level. In order to hovecontrol over payment it is suggested that all payment made by district office andsub-district level above o reasonable limit that organization deems fit should be paid

only by account payee cheques.

According to the MHRD Guidelines, SPO, DPO, BRC, CRC, SMC should open singlebank account (in nationalized or scheduled bonk) for each program, hov/ever duringthe course of audit we have observed that SPO ar\d Kutch district have opened m.orethan 1 Bank Accounts for each program. For better financial control we suggest thatSPO should take necessary action and instruct DPO to close down oddiLiOt>n! bankaccount.

Hi) In order to have proper control on inventory, the SPO should instruct at sub distnctlevel separate stock register for Capitol goods, consumables goods, consumables andnon-consumables articles showing full quantitative details of items such as TeachersLearning Material.^, Training Modules and Free Text Book .arKi should arrange fortheir Physical verification at least once in a year. Vi/e are of the opinion that properlinkage should be established for recording and distributing of such materials.

iv) The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years,Bank interest, Tender Fees Received and various other incomes are token as incomeand amount expended under various activities of this progranime are treated asExpenditure. The amount expended under various activities may includedisbursement for construction and/or acquisition of Fixed Assets for the purpose orobjects of this Programme, all such expenditure are considered as revenueexpenditure.

v) District adjustment account disclosed under the head "District Adjustment Accounts'amounting to Rs.l, 00,565/- is subject to recondlintion

vi) The Mission has disclosed the impact of pending litigations on its financial posinits financial statements. (Refer note no. 3(d) & (I)).

CCO^

Our opinion is not quolified in respect of these rrwtters.

9, We report thau-

a) We have obtained all the information and explanations which to the best of our knowiedBsand belief were necessary for the purpose of our audit.

b) The Balance Sheet, Income and Expenditure account dealt with by this report are magreement with the books of account maintained by the State Project office.

c) The Cash balance, if any and vouchers were in the custody of the officers on the date ofaudit. The cash balance, if any, at the year-end on 31" March, 2017 has not been physicallyverified by us.

d) The utilisation certificate has been compiled on the basis of receipts and payment accountand utilisation certificates duly certified by competent authorities at nistrirt level / subDistrict level,

e) In our opinion requisite books of account have been maintained by Lhe project, as appearsfrom sample checking of the same.

f) It Is noticed that in case of some Districts internal audit reports were yet to be received.

g) Based on the records made available for our verification and information given to us, wehave conducted audit of Procurement Procedure done for Procurement of Goods, Worksand Services and have nothing material to report there upon.

h) The Books of Account of all Sarva Shiksha Abhiyan Districts / Municipal Corporations havebeen consolidated at State Project Office, Gandhinagar.

W

s.

'JtTiVk><^

i) Except for the matter described In the basis for Qualified Opinion Paragraph, In our opinionand to the best of our information and explanations given to us the said account give a true

and fair view In conformity with the accounting principles followed by the State Projectoffice:

i) In the case of the Balance Sheet, the State of affairs of the State Project

Office as at 31" March 2017.

In the case of the Income and Expenditure Accounts, the excess ofIncome over expenditure for the year ended on 3l5t March 2017

iil) Receipts and payment account pertaining to receipt and payment of theproject for the year ended on 31st March 2017.

For Dhlrubhal Shah and Doshi

CHARTERED ACCOUNTANTS

FRN : 102511 W

✓

PHarish B. Patel

Partner

Membership No.014427m

1lUH?^EDABAD

PlaceiAhmedabad

Dale; 30/11/2017

SSA-Gujarat

Financial Year 2015-i7

SSA, NPEGEL AND KGBV - Utilisation Certificate

Opening Ba'snco

Unspent Galance as per previous

u:

FundlnTnns'tt

llnatljiistPd Ailvunr.cts

Sub Total (A) Opcndlnit Balance

funds received from GO!

(MHRD] with sanction order

No. and Date

F.D-4/201S-E.F.17 (Itt.09-35-

201£) (GEN.)

F g-4/201S E F 1 7 inL29-07

2016) (SC)

F.9-4/J01S-F F.l/(i:t-2Q-0V-

2016) (GEN.)

(o.i/?oisr.r.i7(ut,;9-o7-

2015) (CEN)

F a-4/3ois E F lytnto 05

20ir.) (Sf)

F.9 4/;05G-E.F IV (I5t.09-C5

701.S)(ST)

r 9-4/2016-fc,1.17(01.29-07-

2016) (51)

F9-4/201&-E E.:7 iDl 23-0/-

:oi6i(g:n.)

^ y-i/2010-t I :ml:i.2S-D'-

2.016) (GEN.)r'l-V201C'.-C C 17(0121-07-20161 (SO

r^-l/?016-Cf 7(0129-07-

2016) (50

I ,3 1/2016 r [ ./lO! 29-0/

•^uii ToWl-(2)

ifunds reuiWed from State'Guveinmcnt v.in s.nuTioii

order No. and Date

GIN/'o U/'li; (1 " '"I'Oi-

JOISIGIN

^.t..N/.'Dlfi-1.-,H2(!i>."2Dt 2h-

Ira 2 316 (GfN)

NFEGa

Grant In Aid -

General

460,93,41,275

450,93,41,275

100,47.87.0Cn

J6,03,72,0C'C

.M 1,40,56,000

37,91,47.0f;C

10,59,32,000

75,65,00,000

77.30.75.9S0

Grant In Aid-

Capital

•2,786.775,405

2,7«R,774,.10.5

4,27,23,CC(>

629,38,76,990

.,.36.;i8,n-;ii3

22V,S'J.32.COU

Hl.bO.sj.OOO

8, /y.O'.I.OOO

202,25.66,870

?.07,?5.6G,870

100,4 7.87,OCO

35,03,72,1X0

341.4D,5G.0C0

37,91.47,000

10,59.39,XO

25,65,00,XO

77,30,75,9=0

4,2 7,23,000

91,50,5Ci,XC

a, /O.Ol'.OCC

31.79,X0

2:.0=,45,UOC1

177,04.11,000

iL7g.D3U

22,55,44,000

75fi,42.«7,990

GraritinTU'd-

General

-95,378,055

-95,3/8,055

Grant in

Aid-

Capitsl

Ou.'M.SB.OOCi

22/ o'J.57,W0

35.378,055

0

-35,378.055

Grant in Aid -

General

-270,357,283

•270,857,283

11.03.07,000

9,94,56,000

Grant In Aid -

Capital

40,36,15,316

40,36,15,816

13-27,53,533

13,27,58,533

11,03,07,000

Grant in Aid-

General

444,31,05.937

444,31,05,937

113,50,94.000

36,03.72.000

341,40,55,000

9,94,55,000

20,97,63,0(10

v.'s.iK no:

20,97,63,000

7,55,38,000

3/,'Jl,4 7.0l»

Grant in Aid-

Capital

•2,333.158,589

•2,383,158,589

205,99,47,348

0

205,39.47,348

111,50,94,000

36.03,72.000

341,40,56,000

47,91,47.000

10,59,39,000

25,65,00.000

37,25,31.990

650,36,39,990

4.27,23,000

91,60.56.000

5,79,09.000

31./9.000

>2,05.44.000

127,04.11,000

ID.SO,29.000

75,65,30.000

87.25,31/-t90

4,27,2.v000

01.50,56 onri

8.7-1,09 000

53,79.000

>2.05,44,000

777,40,=0,9911

7-1,25,96,1^

— r^'tiVV r^i

227,

t.fi

GI:N/16-17/I32lyj)/V Ot.17-11-

2016(GEN)

GCN/16-17A32(52)A' 01 I'-H-

2016 (GEN)

2016 (SCj

SCP/201S-17/t ?3(2;.)A DLlO-

08-2015 (SCI

Particular

TSP/201G.17/134(6)A' Ot.04-06-

2016 (ST)

TSP/*2016-l//13a(G)A 0t.30 03

2016 (ST)

rSP/2Ql6-17/l.W(3S)/y f)l. t T

11-2016(57)

GEN/1S-17/I32(S6)A' Ot.?5-n32016(GEN)

5CP/201S-17/133{12;i,'-v' OT 3i>

08-2016 iSCI

TSP/2016-17/131(24)/VDt 50-

08-2016(57)

SuhTotal-(7)

Oank Interest

Miscellaneous Income

SubTo:al-612"3+-H-6|

GraiiJTotjl (A»0)

1

Grant in Aid -

Genera!

•i,uo,uo,ooo

21.27,65.000

7.06,25.000

71.02.43.000

17,10.00,000

S1.53,M.OOO

6,63.01.000

SSA

Grant in Aid -

Capital

426,22,22.000

7 35.85,153

2,65,05.56/

1075,61,51.711

1656,5532,086

AJliiiiinl

trieci f xpondiluie dinii'j Tl

fi-ii

NPF'F'.uinpriil ira.'

!jacp,!eTlcjS5ACt

3JS 73.03.467

<■; 15 Ob,0-1 7

Grand Tntal (A.B)

Ixcess/ Ocridt of rund

Unspein Oalance as on JlitMarch, 201/

dJ'1,68 03 bl'l

/: 1,87,24 477

tU<^_up of Unspent Hdiaii

L.l

8,lBatileS.Osh Oalai'ce[SSA^NT'^El. KGavita)^

3,2 Ot-lstjndii'e advances (blS 3 Other current assets'(c)

.•">6,/I 33 245

23,32 312

3,JO !?()

61,07,04,000

5,86.05.000

14,70,29,000

81,03,39,000

0

30,c8,61,803

Total

4.00,00,000

21,27,65,000

7,06.26,0(X)

74,02,48,000

17.10,00,000

51,53,84,000

6,63.04,000

61,07.04,000

5.86.06,000

14.70,29,000

507,85,61,000

17,35,86.153

239,06,11,803

-356,162,502

3.31.09 54 023

534,09 34 073

3,;!7.116,62'

5,bib J,'./ 203

33,03,68,371

1314,63,03,314

1516,93,70,385

I159,.17.,57 49.')

9,15,05.047

U6B //,b2,5J/

Gram in Aid -General

3,?3,008

8,73.008

HPEGSL

Grant in

Aid -

Capital

•54,505.047

•i;.503,017

94,bOb,017

14:1,16,07.848'

4 051.192.039 I

3.532.113 1

839,170

H 7;.C1H

Grant In Aid-

General

7,35,38,000

KGBV

Grant In Aid -

Capital

2,84,82,000

21,19,003

3.06,01.000

48.27.955

53.000

S.73,aCSl 28.31,81,955

95.505,04.7, 1,73,24,672

-U -

0 7 7,27,.47,100

y. sObD-!.' 2.i-,,V/.»,','iCO

3,06.01,000

43,42,16,816

Total

2,84,82,000

Grant in Aiil-

General

Grand Total

Grant in Aid -

Capital

4,00,00,000

21,27,65,000

7,06,26.000

24,02,48,000

17.10,00,000

51.5.3,84,000

8.63,0-1.000

21,19,000

10/11,39.000

43,27,955

.53,000

31,87,82,955

45,15,41,488

27,37.47.100

7.7,27,47,100

433.57,60,000

17.97.87,117

26b.b9.5G/

1104.52,25,674

1545,83,52,612

852,50,50.568

63,91.86.000

6,07,25.000

14,70.29.000

84,69,40,000

.tO,3S 61,803

Total

4,00.00,000

7,] 77.65,000

7 05.26,000

24.02,45,000

17,10,00,000

5:.S3.a4,noo

C,63,04,OOC

63,91.86.000

6,0"',25,000

14.70.29,000

518.27,00,000

17 92,37.117

• 3,04 21,171

242.12.12.801

J,S0,S4,2X4

1j/.,n9 54,073

S5?.,50.b0.bb3

-4-1)1

- —h" ■0 235,422.428' 41,47.16,816

-149 9'2'2,lj6t <15."140,US

41 99,704

17,87,94^88

£5.013,002

94,499,708

696,31.02,044

0-r.b4.0.-3

—

/ 21/ 21 / //A-

{, l_y.aj9^09

3.33.'

9S,U0a7.&^, h

13-16,64,59,478

1552.64,06.826

1186,60.04,591

1185.e0,04 591

jes.n-l,02,2.35

P»rilru1ar

8.4 nmstaniJinf: Uabilities Id)

7otal = ({l) = lal-'(blV(e)-(d).

SSA

Cranlln Aid-

General

35,25.86,057

7,218.724.472

Grant In Aid-

Capital

22.11.69,417

(3.737,116.625)

Total

5/3./bl..4/4

3,461.607.348

NPEGEL

GrontinAid-

Scnersl

Grantin

Alri-

Capltal

lotalGrantin Aid-

General

(255/422,428)

KGBV

Grant In Aid -

Capital

3,723,32:

434,216.816

Total

3.723,322

178.704,388

Grant in Aid-

General

352,586,057

6,953.302,044

GrandTotal

Grant In Aid-

Caplral

22,48,92,739

(3,302,899,809)

Total

57,74,70,736

3,660,402.235

.NDte:NPEGELct,.p.r,tba1-4rtceRs.-9,a5.05,047/-.S dosed and balaricnadiosmdaBainslSSA^=^rMnRDlet«rda«dlt.J2.M^^^1 Ca,rir-edthatoutofRs.l2.95.67,50,93D,MRÔ«'OneThoctandTwaHundreJN.-.et,.hn,eC.oresand.n^.n,^^^^^^^^^^Sl3tepro|eLtRlrrcTor.5ar.aShikshaAbh1van,S<;r-ratvldeaboveieferred eters Y cITl"eVHundred Seventy One

,r,duu.aei.tb«.IJ.,tet.tGrsntbro..chtfnrv/ardfrcmpreviousyMram<:4n0ngtoRs.20S,99,47,348/ I lii-l e nili.i-f.-ints Rs 33 04 21 371(Tlilrtv Three Crores Four .akhs Twenty OncTltoiKam) anclTl.ree Hundred Seventy one

H- 17 <J2 87,117/- ( Rupt-es Seventy Crores Ninety Twn tnkhs Fighty Seven Thcusand and One Hundred ^ Hundred Twenty Six Only), a sum c< Rs.ll8&,60.04,591/- ( Rupees One Thousand One Hunrited and Eishty□n,v,;io.t11ingtoRs.LS.52,64,C6,82G/.(nupeesOreThousandFiveHundrodFnôac^

for whitî 't V7as sanctioned.

Kinds of clieeks exercised1. Audited Siateitient of Accounts (Copy enclossd]2. UiilisaSion Certificatej progress Report (Cojiy enclosed)

rinantr^ and Accot^ts OfficerSSA, Gandhinsgar

Gujarat

sandeep Kumar, IASState Project Director

SSA, SandhinagarGujarat

Sunsina Tomar, IASPrincipal Secretary

Primary & Secondary EducationEducation Department, Gujarat

-»..drU 51 03 2017 For Ohirubnai Shch Si Ooshi

//■ 9'^

Ml^V!\C\\

Cnanereci AccountantsIR\ 207b'l\.V

Harish B PatelPatTn'jr

M \o. IH-i-l.'/

I'ldcn : Ahrni.'iMbndn,.ti: 50/11/2017

mmm

CONSOLIDATED BALANCE SHEET AS ON 31st March, 2017

SARVA SHIKSHAABHIYAN MISSION GUJARAT STATE

LIABILITIESAmount Current

YearOAmount Previous |

Year (?)

Capital Fund

Capital Fund as o;i SI/OSIJOIT 3.431.607.84S 1,927,188,8M

1

'

Advances Repayable/ Current liabilities atDistricts

Commissioner MDM Balance

Duties & taxes Parable .

Deoosits . 32,000Lie 48.849

TRP Salary Grant 158.040 168,040

Cliild mappinq 26,797 65,797MDM Kitchen shed 21.370 21.670

MIS database qrart 10,000Ottier liabilities 7,655,998 7,543,739PavaNn for A-llwjli<-s

Unicef Grant 42,420 14.932

Compound W£ll14-lS Grant 114.114

Internet Coniieciicn Grant Under GOG No .

Swach Bharal Mission GranI Balance at

District•

Advances Repayable/ Current liabilities at SPG

Rstcnticxi money 245,935,373Securit*/ Deposit 52,904,411 37,053.321G C P E Account 915,394

Sundry Creditors 266,999.123 37,158,752

Duties & Taxes 6,856

Provision for Exce.nses 94,450.000 241.724,594

Swachh Bharal Kosh .

OTHER LIABLITIES 914.209 0

Grant From GCERT 45,924,514 536COCOOO

Payable fcf TDS to Ccmp.Wall-IOB 25B02602

Payable to GOG 387600000

Liouiditv Damaaes 9.099,735 6069763

GOI Grant Povable/recetvable to KG9V 94,499,708 33.579.127

Tefal 4,055,363,321 3,486,909,893

ASSETSAmounl Curren*.

Year (?)

Anourt Previous Year

(T)

Fixed Assets

Civil Works

Vehicle j

EcuiDmenls

Deposits

(a) Fixed Deposits With Banks

(b) Deposits With Others

Balances At Districts

(a) Cash at Bark 726,419,843 973,044,763

(bl Cash In Hand 3,209 3,209(c) Advances Ouislandinq • SSA 3 352.113 3 206.503

/d1 Deposit 61,456 81,466

/e') OBiers 192.032

(fl Recfiivahip frcm RMC

Balances At SPG

Cash a; Bank .132',738 ?S' 2,224.56? 499

Cash in 1 land

■Ad-.'sr-ces 408.733 .'.03.-33DiSuhct adjuslm«it account '03 355 100 s35

Deposits 57 72C 5' 720Other Race,vablijs I3D 040 -

Contribution to Group Insurance 93,182-Grant Reed From Swachh Wcvaiava ' .500RetaNabefrom EDCII IVHRDl l l.hO-OORecevabie From GOG SDN 1 2,949.610TDS Receivable F,Y 15-16 5S6 596GOG Grant Reccivablo 10? 376.000GOI Grant Receiw^ls 161,024.127D.r.P.hmarv Non Trible 12,845.349

,

Total 4,055.353,321 1 3,486,909,893

NOTES rORWING PART OF ACCOUNTS AS PER ANNEXURE T ATTACHED HEREWITH

S G VyasFinanca and Account?fifficerSarva Shiksha Abhlyaart^lsslon, GujaratStataPrcjec:0fTi:5Gujarat Cojncil 01 Piima/y EoucationGandhlnaggrPlace iGandhlnagarDale; 30/11/2C1?"

AS PER OUR AUDIT REPORTOF EVEN DATE attached

For Dhirubhal Shah & DoshiCharterec AccounlanisFRN 10251"A'

Sandecp Kumar, IASState Project DirectorSarva ShIksbaAbhiyaan Mission, GujaratState Project O'ficsGujarat Council Of Pnmary EducationGandhinagarPlace :GandhinagarDalstSO/IWOIT

AHarish B PalelPanne'

M. No 0"AC1?

Place' AhirecacadDate 30." 1.-2017

AttMtOABAD

ccq:^z^o

CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH, 2017

SARVA S1KHSHA AEHIYAM MISSION GUJARAT STATE

Expenditure IncomeArcum Curreni AmcinnPrpvirais

{?) YearfTJ Year IT) Year (T)

AtOistriels and Sub Dlstrfcls Level Fund Received

S3A Onnnral Rrant From Govnrnmam oflndia

Tiarisoort/Escort Facilillas 353,333,814 231.993,5-7 [a] SSA-General Grant 6.293 .K,-6,S90 4,49.1 ir.'OGO

REIM FEE 25% ISSUED MHRO 409,0i>3,000 130,330,003 (b) SSA-Capital Great 1 270 411 300 ' 44" 532,OOO

Special Trainino for MamslreaTiLnc of Out of School ChiHien 380,423,-118 501,475,123 fjlNPECEL

Free Textbcck 176,236 313 130-923.332 Frnm Rlale fiovnrnmenl

Pnjvlslon for uniform . fai SSA-GensraJ Grant '■.wi'/cm 2 960 479 OOD

Toachino Leamlna EQiD.iKn( (DISSA Capital Gran o'e.jfiii.C'OO 1 :'t;8.43ti,030

Now Tcscxrs Salerv 3,000,000,000 2,602.S49,8t;-0 Ic) NPEGEL .

Tfalnlno 186,820,741 233,638,900 From 13lh FC Award .

Acsdamio SuDconTnrouoh Sack Resource Centre 524.118,602 582.002,122 .

Acadamfc Support Throuah ClusSf Resource Cente 1.021,036,000 1,016.722,743 Interejl

Computer Aided Education 196.500,000 (a) SSA 173 58c 153 i 232,538.537LibraresinSclinofe . (y NPEGEL 873.303 752,2-0Teachers Grant 101.045,407School Grant 325.671,551 327902.467 Others ■

Research Eva'uation.Vorito.lhn & Suwvisbn 2 575 542 Grani Relumed Savlnns i2.',4j4,0b? 78,lM,c47Mainlenams Gram 332.055.595 376510.754 -finder Fees J./93 300 5,660,500 'Inteiven&nslo.-CWSN 187,800-780 253.573,391 f.'KCfcilaneous Recfiips 2 070 ■ 5C' 5-000 224Innovatcn Head 37,871,800 102 720,74E Lioulditv OamaaesSMC/PraTmininq 48,930,484 58.055,790 Others 97X9- 609 n

Manaasmeri (364,103,007 ?01,869,295 Undisfcursod Granl I Oocnina- 1,9'7 168 615 4.4S4 63I673NPEGEL

KGBV

State Component 1 .

fflar.accmcnl 8, MIS 352.547,942 177,572.433 1Rcseemh & Cva'uatior, 15,542112

Tote! Exnenses of SSA Genaml 8,252,303,488 7,745,855.139 1

SSA Caoital Grant !Civil 'A'crr; 3 340.9.')4 023 5,115.515.253

Tclal Expenses of SSA Capital 3.340,954.023 3,115,513,258

SSA 13th FC Award

Civil ?/ork I

Tols! Expenses of 13th FC Av/an3

Total Expenses f S3A*NPEGELi 11,593,257,490 12,651,373,4371

Excess oflnccme Over Expenditure 3,481,697,848 1,927.188,814

Total 1 15.074,865,338 1 14,733 562,250 Tctal 15,074,865,338 14,708,502,2501 . • 11 —-n

NOTTS FORMING PAK' Cf ACCOJI^rrS AS PER ANNEXURE't* .AHAChED HERE^VT H

S G '/yasFinance and Accounts OffiSflrva Shiksha Abhiyaan HlsalSn, GujaratSlBle Project OfficeGulf.ral Councy Of Prir-ar/ Edi calkinSanchiraga:Place •GandfiinagarDat.r 3C;11/2017

'^Sandeep Kumar, IAS IState Praject DirectorSarvaShlkstis Abhiyaan Mission, GujaratState rfoJectOiiceGujo-al Council 01 Prinsry EducationGananiTiasarPlace. Gand". nags'Df.x jCuf.'/CI?

AS PER OUR' JOil RFPOF'OFF.-E', .ilr

For Dhirublial Shah 8. DcshiOlianeiec Accs mtantaFpN'CidllY, »

AHlilEDABAD

CWiSOLIDATCD RECEIPTS .AND PAYMENTS ACCOUNT FOR THE YEAH ENDED 3l8t March,2017

SAWA SHIKSHA ABHIYAN MISSION, Gujarat State

RECEIPTS

' r

Ajtiount Currant Year \T) j Air.uunt Previous iYear!?)

"AYME.N'SAiiiO'jni Cmenl 1

•êarl?)

Anouni Previous \Year (?) ,

CEtnlnn Galanco 1 , 1

tdiCasli at Burnt 3.153,.114,555 4 532,810 525 SSA Gennrnl rirant 1 j3.200 3.705 TrarTiOO'l'Gscoh Faciliile.s jCin-n p-A

REiy FEE 2STo ISSUED MHRC •t:9.0/:..cci'" '5t.,330",',hJ'

(a) SSA Gexfot Crart5,253,873,990 4,494,277.0:G

Special T-ajting for Vanilreaminn ci Oui u' S-ti'OO'Ch-'flren 35.u4....-.td'

504 ,t'E 12H

(b1 SSA-Ccoital Grant 1.270.411.000 1,457,532 000 Free Texihoul, i;S236,J15 150.920332 1

IciNPEGEL Provision for unitoiin , ,

Fund reed. From State Govt. "ciKhina Leamina Coinms" ,

4.262.222,000 2,550,479,000 New Taachsrs Saiarv :.,c;g.coo,kc 2 6C2.949.CCC

816,339,000 1,068 436,000 Tminlrwi tcfSTO 7a- 233 CCe.EOD

(ciNPEGEL Academic Succort Throuoh Bioct Resoitco Confo 524,-lS.ou2 532

Acadaniic SucBoil Throuah Ckistor Resource Uente I.OJtOaoCCO t,0-.6,7?7,743

Fund reed. From 13tti F.CJVoard CoiriDuter Aidod Edxalion 19o5C0,30C

Interest Libradec In Schools

(a'lSSA 173.566,153 232.338.537 TfiRCnsrs Grant 1131 945.407 1

ib'iNPEGEi. 873,003 752,270 School Grant 325,371,561 327,907457

OtbDfS Research.Evaiuaifon.Monilodno & Suoer/ision 2,5/5 542

Grant Returned Savittqs 227,404.052 78.114 047 lâliitsniinna Grant 332 055,556 370,510 754

Tervder Fees 3,793.300 S,6M,9CC Inierventlons for CWSM '37600,730 253 573 351

Uisceltcneo^js Rscetois 2,079.150 50"0,224 Innovation Head 37,c7f.800 102,720,748

Rasalo nfveliicis SI.1C .PRI Train.nn 18,515 iS-t 58 353 793

Llniiirlilv daiiuntcs U.nnsdamcn! •A4 "03 CH" .'01 069 295

•Sllrsrs ?7,n91fr59 0 MPEGEl, jKUHV i ,

Net inc.'easaiDecrn.tsa m ravnbli/Roceivable 1701.5.11,455) 917?-'C255

Slate Component

Msnaeement & Mis ^ ̂20.1.^4? r ■T.mv.Rossarcti 8 Evaluation "l 542 1 12

Total Exoanses of SSA General 3.2:17 ?i!1,443 7 745,858,139

1 SSACaoilal Grant

CV'I Wo,'4 Ef-Jst-,?'.!-; Total Expcnsaa ot S5A Cacital 3,.146 954,023 5118,515,298

SSA 13111 FC Award iC'vil Work

Total Exconsss o' I2in FC Aware

Total ExDcnacs tSSA^NPESELI 11 593.257.491 12.861,37.1,437

Closing Balance(a) Cash at Beak 4 051.163.850 3,198,.;14.252

(bl CcsliinHand 3 2>.4i 3.209

Total 15,644,449,530 16.059,790,897 Total 15,644,449.579 1c,059,/<t{l,89/

NOTES TO ACCOUNTS AS .»ER ANNEXURE1 ATTACHED HEREVilTH

) G VyasHnance and Account OfS&r>arv3 Sliiksha Abhiyaan Miss'on, Gujaratstale Paisct Oliceitârai Council Ot HttTiafj EtxatonJandhinaga''12C6; GaRdhnaqcfiale; 30/11/2017

AS PER CUR A-JDIT KfcHOHl

0* EVEN D.-''Tr.MTACHl-.0

'Sandaep Kumar, IASStale Project DirectorSarva S.ilksnn Atstityaan Migcloii, GujaratSlate Pro;oci OlUceGijatatCour cICfPnnsr, Ed.caterGotnln^najy

; Gcrdnrcga"D315: 3C;Tl;201T

ForChirubtiai Sbali & DoslilCt-.ais-ed icacurua-'-aFP.N ■.02if'.V

.-'arisli B Pstel

Pa-'-'if." Nn Ol-'5*'■•cae f-Tri.ittncDale 30;r 7017

{S,

FRN 101S11W

IfjR

CONSOLIDATED FUND FLOW STATEMENT FOR THE TEAR ENDED 3lDt March, 2D17

SARVASHIKSHAABHIYAN MISSION GUJARAT STATE

SOURCE i APPUCATION

SOURCES (RECEIPTS) SSA NPEGEL Total

Osenlnu Balances — 1

i3l Cash in Hard 3.20S(b) Cash in Bank 3.'i?0,468 656 19.925,595 3,158414 252

Total 3.178,491.865 19.925.598 3.1S8J17,461

Source (Receipt I

(a) Funds received from Gevt Of India

(i) General Grant 6 293,876,990 3?9.197r",9'"''3in Capital Gran! 1,270411.000fbl Funds received from State GovL

III Garteral Grant 4,2S2.22?,{)0r)(i) Capital Gran et6,335.KO 8'hi ji.-CCC(c) Funds received from 13tli FC Award

-

(d) Interest 173,583.153 873.0J8 174.459132Others

fa) Grant RBlurreo Ssvlrqs ??7.404,052 22? 434 C5210) Tender rees 3,793,300lOkfSfslIaneousRocciDte 2079.149fd) Net Inftcv/ of receivable and pa-^btele) Ijowdtv Daniaces

fr) O-Jias £7,C£1.659

Total Receipts (1)18.325.295,380 20.793.604 16.346,033.984

Adplicalion (Expenditure)Approved AWP&BIndudlnq Spill Over Expenditure Incurred

•

Suviiius

1 ransaor.'Esmrt Tacilities 425,552.000 3.5.1,326,813nniM(^eE25°A ISSUED MHRD 543,813003 4C9,CCC,CXSoeda 1 rainjnc for Mainsireamre ol OjI qI Sct.ool cf Cbild-en 584.425,503 3SC.423.41BFree Tembock 184,335,300 175,235,516F'rovis on for un:fnri-n

Tcrshinq Learnina Eoiomerl

New Teesb^rs Salary 13 738.585 560 3,OO3,OOCiW0 1C73S595 50'Traimnq 27C 656000 185 620.74 i 3'. C3/ 25'-'Academic Suooorl Throuqh Block Resource Centre 350.454.600 624,116,602 325.355Aeajarnlo Sjooori Throuqh Cluster Resource Ceale 1 5S3.S86.24C 1,Q21,026.0CG .1/2,9:0.240Cctrculsr Aided rducalion 165,000.000libraries In Schools

-

Teach&-s Gram 135.155,530 131 345 i'3'' n ■ 11 7-2SchccI Grant 330,729,000 323 d/1 531 53b' IjyResearch,Evaluation,.VcnlorinQ & SupervisionMsir.reiience Grant 391,620,000 332,055.596 12 5o4/yhlerventicns for CWSN 2«).9S4,215 187,800,780 73.133.43;nrovaton Head 165,C1}0,CM 37,67-.s:o 12? 1262:Csf/C,™ Troiriino 53,326,OCO 4g,6,15,.i34 lO.uW.EIo■ManfiQerrent •,220,7CO,COO 634.103.C07 CGI

XGUV

MPEGEL

State ComoimtManaqamenli MIS 374.76500'3 352 54/94? 22.133.056Research i Evaluatlcn

SSACaoilelGrant -

ChrnVvforn 4,234,365,000 i.340.«54,C22 83^.410 377

Total Expenditure pi) 25,599.494.915 ^ 11.593,257,498 14,065,237,425Closinq Balance® (il-(il)

(a) Cash at Gar!k 4,051,188,8.11} 4 05' -66.333(bl Cash In Hard 3,209 • 1 j a>

Total 4,051,182,039 - i 4,951,192,039

^+\ahmedaba.d,vS.\ /i-;

Inflsvv of recelvablj and paynblo

Current Asset Openino balance Closing Balance Difference

AdvjiosL BG tu SiiiSex,

Advarce to Modal Day ScbccI Proioct

GrcniRecd From SwxhhViclvalava

Advance Given bv DPO lo ERG - Activity Based 3,332113 • 3 332,1 13

ReraivcW-o From Commi cf School

Recsrvables From ACRNT.10112

Receivables Fiorii 6007-8660

Ceb.er loans raid odvancss 275.412,t28 G<!9,38a 2-'4,712,'40

Rccetvabes FroinDireciorPrimarv

District Assets '

ClistiiclAdjustmeniA'c

Torrsni Power Security Ce-Docite 57,720 5" 720 1

CUiu; Daocsils 82,062 G7-i-32 1

IDS Recervable F V15-13

Receiv^e From GOG EDN

Receivabie from EDCIL (MUROi

GOl-GOG GRANT RECF.VEIABLE PAYAULE K63V •33.579,12/ -24 4=2 ?CE

IDir.PnmaryNon Trible 12,8^5,349 ;2.C-15 ,r:a

IGCG Grant Rereivable

GCI Grant Receivable - 11

345,14*),5j7 I

Current Llabllitv Opcnina balnncc Closing Balance DIffsrence

GOl Gran Payahlci'iecelvable to KGBV

Swachh Bhsral Ko-h

Security Dooosites 36,763,231 57,EC4.411 18.141 120

Dutics&TExes 7 344 -7 344

Sundry Creditors 283,426,220 260.929,123 -13427 39'

Provisicn tor EviJenses -2015-16 241,724.594 94,450,300 14 - 274.50-;

Conlri.of Grouo Insurance bv EmDl.-0.st.

Conlri.cf Grouo Insurance bv Emcl. Soo

Slatt Daduc'Jon -W,6/3 46.451 67 '24

R-M./E.M.D of Civil Crediloiu 1

OJrer Uatrdas 14,663,460 i/931267 3 CS" "''7

Cislnct Llabl.itisc

IVLcrTraijacSon

Pava'nIefcjrTCS is Cemo-WalMOB 25 807,302 -25 £02502

Pff/abte to GOG 237.539.000 •337 5i>3,0'>J

Llquidilv Damaqes

Grant From GCERT 535.000,000 43S24514 -4E9.075,4£t:

1 • 1.046.791.012

ifiet inflov.'f foiitHo'.vl 1 •701.614.455

NO'ES F0RM:MQ =ART 0? ACCOUNTS AS PER ANN?:<JRF Al rAO ED HhHbvYll h

SGV^jJiFinance iffld AccouW^OfficerSarva Shiksha Abhiy^tV^lission, GujaratGls's Pfojecl Ofilce

Gjjarai Ccmrcii Of Primary EducalionGancTrinaaa'

Placa; GardhinegarUa!s;30?11/2fl17

f Sandeeo Kum;Sandeep Kumar, IASState Projact Director

Serva Shikeha Abhlyann Mission. GujaratStsto Fro,eel OfficsGujffsi Council Of Pnmcry EducationGsndhinagar

Flare GerrdhinagarDale; 30n;20-7

AS'-ROb": A. D7/-:rp jR

orE.'Et'.PA-r

For Dhlriibhai Sbati ̂ Dcshi

O'a'rtcnid

FRS ;j2F-1>,V

HarishO Paid

Parlns'

U.Nn 0UrS2V

Flaccr AbrcdnOac

Da;o;c0r'n/20'7

h-

FRH

SIGNIFICANT ACCOUNTING POLICY AND NOTES FORMING PART OF ACCOUNTS

SARVA SHIKSHA ABHIYAN PROGRAMME - GUJARAT STATE

1. Background of the Programme

'Sarva Shiksha Abhiyan' is a programme of Government of India. The objectives of this

programme are being implemented in a Mission mode by a Society formed under the

Societies Registration Act, by the name. State Project Office of Gujarat Council of

Primary Education. The Grants received by the Society's State Project Office are

released to various District Level, Block Level, Cluster Levels and Village Levels for

utilization or State Project Office themselves utilize the Grants for various Districts,

2. Significant Accounting Policies

a) Basis of Accounting:

The Project accounts are prepared on hisLorlcal co.st convention and

mercantile basis of accounting except in case of Grants v»/hich are accounted

for when they are actually received and expenses are recognized as and

when they are actually paid.(At sub-district and lower level)

Disbursements made to sub district level are treated as expenses at the time

of payment for one time grant.

The Grant received, Grant Returned (Savings), Undisburscd Grant of Previous

years, Bank interest, Tender Fees Received and various other incomes are

taken as income and amount expended under various activities of this

programme are treated as Expenditure including disbursement for

construction and/or acquisition of fixed assets.

b) Fixed Assets:

Fixed Assets acquired/ created by State Project office or at held levels fordifferent programmes have been treated as Expenditure at the time ofrelease of payment. Project Civil work i.e Construction of Schools, AdditionalClassrooms, Boundary Wall etc. is charged to the Income and Expenditure asexpenditure.

%m

Pfp

c) Inventory:

Inventories of consumables and other distributable are not valued as on 31-

03-2017. Cost of these items are treated as expenditure and accounted oncash basis during the year.

d) Investment:

There are no investments other than the balance malnzained in the savingaccounts of the banks.

e) Government Grant:

Government Grants to the Project are recognized on receipt basis.

g) Grant Return:

Grant amount disbursed under a particular budget head in the currentfinancial year and returned as unspent/ unutilized in the current financhiyear are reversed In the General Budget Head. And the Grant amountdisbursed under particular budget head in the previous financial years andreturned as unspent/ unutilized in the current financial year are consideredas Grant Returned (Savings) and treated as income.

h) Utilization of Grant-ln-Ald

The utilization of funds received as grant in aid have been accounted on thebasis of utilization certificate received from blocks / districts / clusters /districts.

2. Notes to Accounts

a) 'Sarva Shiksha Abhiyan' is a programme of Government of India. The

objectives of this programme are being Implemented in a Mission mode by aSociety formed under the Societies Registration Act, by the name, Slate

Project Office of Gujarat Council of Primary Education,

b) The Grants received by the Society's State Project Office are either released

to various District Levels, Block Levels, Cluster Levels and Village Levels for

utilization or State Project Office themselves utilize the Grants for districLs.

c) In terms of the Programme, in a particular year, if an outlay approved's not

spent fully the same becomes outlay saved and this shall be treated under

non-recurring heads and becomes eligible for being considered as spill over

activities for the forthcoming year.

yr.

d) We have observed that during the FY 2008-09, there were misappropriation

of fund amounting to Rs. 32,06,503/- at Surendranagar district which is

under litigation process. The said balances have been shown as advances

receivable in the books of accounts.

e) Balances of the trade receivables, trade payables, advances and balances of

deposits are subject to confirmation, reconciliation and adjustments. If any.The management does not expect any material difference affecting thecurrent year's financial statements.

f} The balance amount in current liabilities and current assets arc as per booksof accounts and subjects to confirmation from the respective parties. Thebank balance are reconciling with respective bank's balances.

g) Provision for Expenses Rs. 9,44,50,000/- (Cr.) (P.Y.24,17,24,594) representsamount parked for committed liabilities for Financial Year 2016-17 out of the

above said outstanding liabilities Rs. 8,62,50,000/- was carried forward from

beginning of the year.

h) During the year the Project has deducted / adjusted amounting to Rs. 30,29,972/- towards Liquidated damages from the Contractor / Supplier'saccount. The said amount has been dlsclo.sed under the head "Advances

Repayable/ Current liabilities at SPO" as "Liquidated Damages" in the balancesheet as on 31.03.2017.

I) The balance of RM/EMD of Contactor shows Rs.1,87,88,649/- (Dr.) disclosedunder the head "Advances Repayable/ Current liabilities at SPO" as Sundry

Creditors are subject to reconciliatian.

j) District adjustment account disclosed under the head "District Adjustment

Accounts" amounting to Rs.1,00,565/- is subject to reconciliation.

5 FRN

W

k) As per the Management, followings are Contingent Liabilities and Capital

Commitments.

Sr.

No.

Nature Particular Amount

1 Contingent liabilities Claims against the Project not

acknowledged as Debt

Nil

-Capital Cost Nil

Other Liabilities** 55,98,823/-

2

!1

Capital

commitments

Estimated amount of contracts

remaining to be executed on capital

accounts and not provided for

Nil

** As per management above contingent liabilities are on account of TDS

default shown as per Traces which is subject to rectification of e-TDS returns

1) The organization has reallocated the nature of expenses to allocate the same

as per the AWP & B budget limit as approved by MHRD.

m] During the year SPO has accepted fixed deposits from various parties in

terms of Security Deposits against the work order issued to said parties.

Against the said fixed deposit bank has credited interest amounting to Rs.

7,07,876/- and deducted TDS of Rs. 70,794/-. As per the terms of tender any

Interest earned on the said deposits will be considered as income of parties

and not of SPO. As SPO does not have any right over interest income, the

same has not been accounted in the books of account.

o) As on 31,03.2017, Capital Fund Accounts ore Negative to that extent of

Rs.3,30,28,99,809/- which represents that Project has incurred expenditureof Rs. 3,30,28,99,809/- in excess of Grant Received from various Government

Authorities for Capital Expenditure Purpose.

p) The books of SSA and KGBV have been prepared after splitting of theconsolidated books of the SSA programme wise. As a result, the openingbalances were bifurcated In to various programmes and opening Triai

Balances of all the programmes has been prepared separately. As a result, ofthis split, suitable adjustment has been made by adding a balancing ledger bythe name of "Other Mutual Accounts Transferred from Districts" with a view

to tally all the Trial Balances independently which has been found to beproper. We have relied on the splitting done by the Management. The said

^HfSEDABAD

CC03

balance has been disclosed under the head "Advances Repayable/ Current

liabilities at SPO" as GO! Grant Payable/receivable to KGBV.

q) During the year the Project has received aggregating Grant amounting to Rs.1295,67,50,990/- from Government of India and Government of Gujarat. The

Project has bifurcated the same into component v;ise (Project wise) on the

basis of Budget Proposed by the State Project Office.

r) Figures have been rounded to nearest rupee.

s) Previous year's figures are regrouped / rearranged wherever necessary.

S G

Fin. & Accts. offirer

Sarva Shiksha Abhiyan

State Project office

Place: Gandhinagar

Date: 30/11/2017

Sandeep Kumar, IAS

State Project Director

Sarva Siksha Abhiyan


Place; Gandhinagar

Date: 30/11,'2017

As per our Audit Report of Even date attached.

For Dhirubhai Shah & Doshi


FRN:1025nW

A'Harish B Patel

Partner

Mem no. 014427

Place; Ahmedabad

Date: 30/11/2017 102511WFRM

AHWEDA8AD

lufR-l

Sarva Shikjfia Abhiyan

Summarv Budget Analysis {Entire Program)Tor the year Ending 31.03.2017

l.t.2DlS to 31.03.2017

Sr. Name ofName of Artivity AWP&B

Opening Balance on

1.4,2016Releases by GOl Release by Stat-'

1Rennrtsd 5>o-'nd,!ijrp ,

k

r"c-nc5t'ci A'jvrtl.'i '0''

rj, 'mmi

1

1 SSA 25,599,491,515 3,178,491,865 7,564,287,990 5,073.551.000 : L,591.?57 4901 l-i.77r..9'i;.C'i}u

2Gujarat

NPEGEL 0 19,925,596 0 0 oj3 KGBV 3,139,020,000 107,362.501 209.753,000 •,04,139,000 ;.77,?47,nin' 'U 91)5,000

Total 28,738,514,915 3,305,779,962 7,774,050,990 5.182,700,000 11,866.004,59l| 34,535.957.000

For Dhifubhai Shah and Uoshi


FRN 10251'W ft

place; Ahrricdabad

Date: 30/11/2017

Hsrish D. Pate!

Partner

M.No. :01A427

ah^edad^d

vc-i.

Sarva Shiksha Abhiyan

Expenditure Report SummaryFor the year Ending 31.03.2017

luFR-1

Sr. No.Name of

StateName of Activity

Opening Balance for theyear (on 1.4.2016)

Release

(1.04.2016 to 31.03.2017)Repotled Expenditure

(1,04.2016 to 31.03,2017)

1

Gujarat

SSA 3,178,491,865 12,642,848,990 11,.593,257,49.0

2 NPEGEL 19,925,596 0 0

3 KGDV 107,362,501 313,902,000 272,747,100

Total 3,305,779,962 12,955,750.990 11.866,004,591

Place: Ahmedabad

Date: 30/11/2017

For Dhirubhai Shah and DoshI


FRN 102511W

Harish B. Pate!

Partner

M.No.; 014427 mj}

AH^EDAB^D

luFR-

SARVASIKHSAABHIYAN

ACTIVITY WISE EXPENDITURE STATEMENT

FOR THE HALF YEAR ENDING ON 31.03.2017

Name of Stats Gujarat

Sr.

No,Expenditure by Activity 01.04.2016 to 31.03.2017

1 Transport/Escort Facilities 353,336,813

2 REIM FEE 25% ISSUED MHRD 409,000,000

3 Special Training for Mainstreaming of Out of School 380,423,418

4 Free Textbook 176,230,316

5 Provision for uniform -

6 Teaching Learning Eqipment -

7 Nev/ Teachers Salary 3,000,000,000

8 Training 186,820,741

9 Academic Support Through Block Resource Centre 624,118,602

10 Academic Suoport Through Cluster Resource Cents 1,021,036,000

11 Computer Aided Education -

12 Libraries in Schools -

13 Teachers Grant 101,045,407

14 School Grant 326,871,561

15 Research,Evaluation,Monitcring & Supervision -

16 Maintenance Grant 382,055,596

17 Interventions for CVVSN 387,800,780

18 Innovation Head 37,871,800

1.9 SMC .'PR! Training 48,93.5,484

20 Management 664,103,007

State Comoonent

1 Managements. MIS 352,647,942

2 Research & Evaluation -

vSSA Caoltal Grant

1 Civil Work 3,340,554.023

KGBV ■ 272,747,100

Total 11,866,004,591

We certify alt above figures

Place: Ahmedabsd

Date: 30/11/2017

For Dhirubhai Shat. and Duslu


FRN 1025UV^

Harish B. Pate'

Partner

M.No.; 014427

10251

/4

2fDACc9

mm

yor


, .''Ci - I 'o''"'Cj.

'f o^hol j-- '..-M'j. '.j-

/■nrrecabod 3j000o.

PROCUREMENT AUDIT CERTIFICATE

"This is to certify that we have gone through the procurement procedure used by Projectimplementation Agency - Gujarat Council of Primary Education, Gandhinagar, for the SarvaShiksha Abhiyan Mission, Gujarat State and based on the random and test check of audit of therecords of State and District offices for the year 2016-17 produced before us and subject to ourmanagement letter we are generally satisfied that the procurement procedure as prescribed inthe Manual of Financial Management and Procurement under S5A has been followed."

For Dhirubhai Shah and Doshi.Chartered AccountantsFRN - 102511W

Wo

Harlsh B. PatelPartner

M. No. 014427

Place :AhmedabadDate : 30/11/2017

frh

TfD

PhOF' : 377} 2o4C 5325/26 "Oup ir q;. i'-ifCKOc. 'L>J'

^si FioO"- F2an-':i 'A'" imoeis,23 ■ T jQd.

ivHir - 40027?

20- Sc '^ar CoTy'es

■ 'V . ' ■

- ai'Sha

■ :■ ■■■

statcmGnl ShowinR District wise no of BRC.KGBV.CRC and SMC And Outoff No. of Absent

■

No. Of BRC,CRC,KGBV.SMC Absent Durinntime of Audit. Of Bnf!-Cnc.KGBV.SMC Audited During Unrte of AuNo of BltC.CRC.KSBV.SMC As per List given by DPO office No.OfSMCTotal No of Units Na.OfCKCNo.OfBRCNo.OfDPONo.Of SMCNo.Of CRCNo.OfI3RCNo.Of DPOTotal As Per UstNo.OfSMCDistrict Name No.Of CRCDI'O No.BRCSrNo. Total As Per ListNo.OfSMCNo.Of CRCNo.BRCDPO8-lS7.3Gl.USNavssri 3353893381140incoValsad 311

3241113980128 ICSSurat 130110370323Sui at Corpoi iitiori 35340525511931067122Vsdodara127107Vadodara Corporation 39745941513711248lifeCliiioiaudepur 2923941070931129Bhanich 274230089Naramaria 401529461157.51385179Kbeda 193263190122010531d4Anard424378Dang 156189157884797 656

S7018351652174Dahod 45840813641222Mahisagar 46555749015821403171Panchmahai 45546314131245Aarvali 34039834011601003146mahessna 73987S77225392345278Banaskantha 36543135713971221107Sabarkantha 105158112928809103P.it3n 213254727Gsndhinagar 172197177502454AMC 287355297989335142Ahrnedabad 5335K 64819573 714232Kotch 260303873762JUNASADH 190224190643552GIR SOMNAiH 1X1131111381329.PQP.BANDAR 24930124S1025390124SURtNDRANAGAR732544DEVBHOOMIDWARKA,108

PMC 3103053 01036l.'ORAiKOT 364364 4721174irj17146BHAVN.aOiAR1092962316OIA0 275323275913782115AfvlAELi .341305762 BC8103JAMNA5AR 201133:J2677595MORRl

252256 1435 10.31112315261 1491 , U>)5J3/34737/81426S261Grand Total

SH-a

cc5

Sharva^hlksha-Abhjyan. ■'Dhirubhal Shah & Doshi Chartered Accountant

Statutory Audit For the year 16'17 plstrict.

Statement Showing District wise no of BRC,KGBV,CRC and SMC And putoff No. of Absent

Si: No. District Nametpialh fo'be^audited Audit Completed Absent

WOiOfKQBy; No.otKGBlt - -No.df KGBV No.of KGBV

1 Navsari 0 0 0 G

2 Valsad 2 2 2 0

3 Surat 1 1 1 0

4 Surat Corporation 0 0 0 0

5 Vadodara 0 0 0 0

5 Vadodara Corporation 0 0 0 0

7 Chhotaudepur 4 4 3 1

8 Bharuch 0 0 0 0

9 Naramada 2 2 2 0

10 Kheda 0 0 0 0

11 Anand 0 0 0 0

12 Dang 0 0 0 0

13 Tapi 3 3 3 0

14 Dahod 7 7 7 0

15 Mahisagar 4 4 4 0

16 Panchmahal 7 7 7 0

17 Aarvali 2 2 2 0

18 mahesana 1 1 1 0

19 Banaskantha 10 10 10 0

20 Sabarkantha 1 1 1 0

21 Patan 5 5 5 0

22 Gandhinagar 0 0 0 0

23 AMC 0 0 0 0

24 Ahmedabad 4 4 4 0

25 Kutch ID 10 9 1

25 JUNAGADH 1 1 1 0

27 GIRSOMNATH 5 5 5 0

28 PORBANDAR 0 0 0 0

29 SURENDRANAGAR 3 3 3 0

30 DEVBHOOMIDWARKA 3 3 3 0

31 RMC" 0 0 0 0

32 RAJKOT 2 2-> 0

33 BHAVNAGAR 5 5. 5 0

34 BOTAD 2 2 2 0

35 AMRELI 2 2 2 0

36 JAMNAGAR 3 3 3 0

37 MORB! 3 3 3 0

Grand Total 92 92 90 2 ̂

Yearwise Details of Statutory Audit Paras

SARVA SHIKSHA ABHIYAN

ANIMEXURE-Z

Srno.

Period of Audit

report year

Nos. of audit paras

as per audit report

Nos. of audit

para droped

Nos. of audit

para pending as

on date of audit

report

Pending audit para's

number

1 2008-09 20 20 0 NIL

2 2009-10 . 24 24 0 NIL

3 2010-11 24 23 1 18

4 2011-12 23 23 NIL NA

5 2012-13 26 26 Nil NA

6 2013-14 20 20 NIL NA

7 2014-15 29 29 0 NIL

8 2015-16 8 8 0 NIL

Total 174 173 1

^PED

Sarua Shiksha Abhiyan

Details of Outstanding AdvancesANNEXURE-3

SSA

Advance as per last year audit report Adjusted during the year Outstanding advance

Sr. no Name of District Year Capital General Total Capital General Total Capital General Total

1 Surendranagar 2008-09 - 3,206,503 3,206,503 - - - -

3,206,503 3,206,503

2 SPO 2012-13 - 408,783 408,783 - - - -408,783 408,783

Total - 3,615,286 3,615,286 - - - - 3,615,286 3,615,286

KGBV

Advance as per last year audit report Adjusted during the year Outstanding advance

Sr. np Name of District Year Capital General Total Capital General Total Capital General Total

1 - - - - -

2 -- - -

Total - - -- - - - -

-

%C/)

iCtouK^

Auditors' Report

1 1

oi c

b'i


411 o Bi/i H'-io

NecT Soidoi "c'el Se-o Son""!,

Vilhokno'' Sr ̂ ocds, Clisbncige

Alvmedoooc' TOCo.

To,

The State Project Director

Gujarat Council of Elementary Education

Sarva Shiksha Abhiyan Mission

Gujarat State, Gandhlnagar

Ref: Statutory Audit of Giiiarat Council of Elementary Education Department (KGBV) 2016-17.

1. We have audited the attached Consolidated Balance Sheet of "Kasturba Gandhi Balika

Vidhyalaya PrograrTinte", Gujarat as at ST' March 2017, its Consolidated Income andExpenditure Account, Consolidated Receipts and Payments and Consolidated Annual FinancialStatements for the year ended on that date annexed thereto.

2. These Financial Statements are the responsibility of the management with respect to thepreparation and presentation of Financial Statements that give a true and fair view of linancialposition, financial performance of the Mission in accordance with the accounting principlesgencraliy accepted in India. This responsibility also includes maintenance of adequateaccounting records in accordance with the provisions of the Societies Act for safeguarding theassets of the Mission and for preventing and detecting frauds and other irregularities;selection and application of appropriate accounting policies; making judgments and estimatesthat are reasonable and prudent; and design, implementation and maintenance of adequateInternal financial controls, that were operating effectively for ensuring the accuracy andcompleteness of the accounting records, relevant to the preparation and presentation of thefinancia! statements that give a true and fair view and are free from material misstatement,whether due to fraud or error.

3. Our responsibility is to express an opinion on the Financial Slalement based on our audit.

4. We have conducted our audit In accordance with Auditing and Accounting Standards generallyaccepted In India. Those Standards require that we plan and perform the audit to obtainreasonable assurances about whether Financial Statements are free of material misstatement.

An audit includes examining on random and test basis evidence supporting the amounts anddisclosure in financial statements. An audit also Includes assessing the accounting principlesused and significant estimate made by the management as well as evaluating the overallfinancial statement presentation.

5. An audit Involves performing procedures to obtain audit evidence about the amounts and thedisclosures in the financial statements. The procedures selected depend on the auditor'sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. In making those risk assessments, the auditorconsiders internal financial control relevant to the Mission's preparation of the financialstatements that give a true and fair view in order to design audit procedures that^

. appropriate in thexircumstances, but not for the purpose of expressing an opjnion on wlr-r r, V\.'l '> ■ 'j' ' ' 1 Ul_ CJi

e- P i--

iZ'C

AH

di:;,-

CP

the Mission has in place an adequate internal financial controls system over financial reporting

and the operating effectiveness of such controls. An audit also includes evaluating the

appropriateness of the accounting policies used and the reasonableness of the accounting

estimates made by the Mission's Directors, as well as evaluating the overall presentation of

the financial statements.

6. We believe that the audit evidence Vv?e have obtained is sufficient and aporopriate to provide a

basis for our audit opinion on the financial statements.

7. Basis for Qualified Opinion

i) No Provident Fund & ESiC deduction has been made from salary of employees on

temporary rolls continuing in the office for more than the prescribed period as per

Section 2 (e) read with Section 8 and Section S-A of the Employees Provident Fund

Act, 1352. Due to the lock of relevant information, we are not in a poslrion to

quantify the said liabilities,

In case of KGBVs, Several instances hove been observed, where JDS has not been

deducted or has been short deducted then the requirement of the Income Tax Act,

1961. In view of lack of relevant information, we are not in a position to quantify the

said liabilities.

ii) Mission is regularly following cash basis of accounting at district and sub-district level which is against the MHRD guidelines which prescribedmercantile system of accounting, in view of lack of relevant information, we arenot in a position to quantify the said impact.

Hi) One time Grant given by the district to .sub-district level is currently being recorded

directly as expenditure in books of District. It is suggested that one time grant given

should be recorded as an advance and then as per UC receivea from sub district

should be booked as expenditure. This will help to represent true and fair view ofFinancidI Statements.

8. Emphasis Matter

i) AH bank balances, receivables, payables and other iiabilities of DPO/ BRC/ CRC/KGBV are subject to confirmation.

ii) In our opinion and according to the information and explanations given to us, theinternal controls are not commensurate with the Size of the Mission and nature of its

activities.

During the audit of sub district unit level i.e. BRC, CRC, KGBV level; we hove observedthat coordinators are making many cash payments. There is a need of strong internalcontrol over such cash payments done especially at KGBV Level. In orde: to havecontrol over payment it is suggested that ail payment made by district

0^^m

FD

sub-district level above o reasonable limit that organization deems fit should be paid

only by account payee cheques.

According to the MHRD Guidelines, SPO, DPO, DRC, CRC, KGBV should open single

bank account (in nationalized or scheduled bunk) for each program, however during

the course of audit we have observed that some districts have opened more than 1

Bank Accounts for each program. For better financial conirol we suggest that SPO

should take necessary action and instruct DPO to close down additional bnnk

account.

Hi) The observations in internal auditor's reports are not complied with.

iv) In order to have proper control on inventory, the SPO should instruct at sub district

level separate stock register for Capital goods, consumables goods, consumables and

nan consumables articles showing full quantitative details of items such us Teachers

Learning Materials, Training Modules and Free Text Book and should arrange for

their Physical verification at least once in a year. We are of the opinion that proper

linkage should be established for recording and distributing of such materials.

v) The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years.

Bank interest, Tender Fees Received and various other incomes are taken as incorrie

and amount expended under various activities of this programme are treated asExpenditure. The amount expended under various activities may include

disbursement for construction and/or acquisition of Fixed .Assets for the purpose or

objects of this Programme, all such expenditure are considered as revenue

expenditure.

Our opinion Is not qualified in respect of these matters^

9. We report that:-

a) We have obtained all the information and explanations which to the best of our luiowiedgeand belief were necessary for the purpose of our audit.

b) The Balance Sheet, Income and Expenditure account dealt with by this report are inagreement with the books of account maintained by the State Project office.

c) The Cash balance, If any and vouchers were In the custody of the officers on the date ofaudit. The cash balance, if any, at the year end on 31" March, 2017 has not been physicallyverified by us.

d) The utilisation certificate has been compiled on the basis of receipts and payment accountand utilisation certificates duly certified by competent authorities at District level / subDistrict level.

e) In our opinion requisite books of account have been maintained by the project, as appearsfrom sample checking of the same.

f^RW-lP251lW

aHidEDA.BAD

477

ccc:^

f) Based on the records made available for our verification and information given to us. wehave conducted audit of Procurement Procedure done for Procurement of Goods, V/orks

and Services and have nothing material to report there upon.

g) The Books of Account of ail Kasturba Gandhi Balika Vidhyaiay have been consolidated atState Project Office, Gandhinagar.

h) Except for the matter described in the basis for Qualified Opinion Paragraph, In our opinion

and to the best of our information and explanations given to us the said account give a trueand fair view in conformity with the accounting principles followed by the State Project

office:

i) in the case of the Balance Sheet, the State of affairs of the State Project

Office as at 31'* March 2017.

ii) In the case, of the Income and Expenditure Accounts, the excess ofIncome over expenditure for the year ended on 31'* March 2017.

ill) Receipts and payment account pertaining to receipt and payment of theproject for the year ended on 31" March 2017.

Place: Ahmedabad

Date: 30/11/2017

For Dhirubhai Shah and Doshi


FRN : 102511 W ^

Harish B. Pate!

Partner

Membership No.014427

KASTURBA GAJ»DKI BAIIKA VIDYALAY PROGRAMMH

GUJAilAT STATE

BDtinc8Shoetason31(a3.'2C»17

NOTES FORMING?, ACCOUNTS AS PER ANNEXURE 'I' ATTACHED HEREWITH

SGVyd

Fingtics AccruiiKpiiserKasturba Gandhi DallnYidhayalay, GujaratSlals Projsct OTfcoGj;arat Ccincil 01 Prisnar/ Ed'jcs^ai

Gandh'ragar

Race: Ganribinag.Tnals: 30.11,2017

SOURCESAmount Current

YcarD

Amount

Previous Yoar

(•)

APPLICATIONAmount Current

YearOAmount Previous

Year ()

PAYABLES

!A: SlEtc 6 CTs'.rcJ Level)Sundry Crec'loi^'Jabfitly at DistrictsR.M,;EMD,'S 0

GO! Grant Rcceiva5!',Feya3le Frcm S.SA

3,230,571

492,651

7,973,0324.372

335,090•33.579,127

BANK & CASH BALANCES

{AiStaleA Distrcil Level)

Bank be'ancc v.i'h- SpO

Bank balance at Districts

.39 8^3.755

.18,M4,247 cO'jVi./liO

GRANT DETAILS

Balance transfer fxm

'ncoma i Expenditure acco'jnl 176794,388 132.758,533

RECEIVABLES

(At State & O'Ctrcit Levaij

GDI Grant Receivsbl'payable From BB.AAdvance to Mahila ScTU-knyaAdvance ;o KGBVs aldistrct

94 499 7C3

Total 182.517.710 107.362,500 Total 132,517,710 1(17,362.5iin

Snoccp Kumar, IASSlate Project Director

Kasturba Gandhi BaliKa Vidhayalay, Gujarat

StalD Prcjscl OfficeGjjaral Counrji Of Prirrny Ediica'cnGndhincga

Place GsvJhinagarDale. 30.11,2017'

AS PbR OUR .AUDIT REPORT

0"D/END-\TEATTACiiED

For Dliinililial Slinh A Dcshi

Cliatlered Accoun/snts

FR,N'102511'A

llarlsh a Pate!

Parjiier f.A No (3Ud2r

PI3CR .AhT.5'J.a!j3-J

Dale 3Q.' 1 2'Jt7

m T025t1»

KASTURBA QAWDHIBALIKAVIDYALAY PROGRAMMEGUJARAT STATE

Incoms and Expendiluro account for the year ending on 31;03/2017

EXPENDITURE Amount Current Year

n

Amount Previous

YcarDINCOME

Amount Current Year

"1

Anouni Provious

YearO

GRANT DISBURSE/HEVERSsD Grant fpcpivfifr frtwrt ftOI

(At Slate & Disl-dl Level) General Grant 2CS /f),') OOC 161054'27Capital Gran: 43.509.000Grant received from GOG

Ganerai Grant '.I ?3P CCO .

Uaoiial Gran; 30 OO'i 003 2G gr.j pcr\

Add' ljnc jtii.rsec Balance Drouth; Fcnva-a ■:'2r3 2?4from the Preirfcupi'CDrBank interest :

Tender fees 1 ?C0Partftliy Income 5.) 000

Non Recurring expenses 1 ale r-elivery PansnyUcdel 1 934,109 525,000 Oner Income c-dj j«'Mcdel [I 450,000 5,374,573Model III 300,000 11,035,760Recur.-ing expenses incomes at DistrictsMcdcl 1 150.3Q1.?55 146,316,679Model II 66,549.574 65,623,333 BanKimeresi 2.ii2'..89-i 3.772.273Mcdel III 54,212.152 £3,764,232 G'sni Reim (Sav ig) at Districts ' -' '5.592

Other IncomoExcess of income over expenses 178,794,388 132,753,533cerrled forward to balance sheet

JTotal 451,541,483 415,904,110 Total 451.541,488 415.904,linl

NOT =S hCRMING PART OF ACCOUNTS AS Pf-R ANNPXURF T A^ÂCI-ED HEREWITH

\

Sallka

S G Vyas.îianca and Accounts'Kasturba GandhiStelfi F/ojacl Qf^ccOj.cral Uoundl Of Prii"ar. Edi^trariGai'jninagar.=:?.ce: Oaidhiiaga'Colo;30.1l.20''?

'Jdhayalay, Gujarat

Sandccp Kuirar, IASState Proiecl DirectcrKasturba GsndhI BoliKa Vidhayalay, GujaratStale Projocl OfficeGujarat Council CT F'imsr; EcjCcliCnGaidhinagsfRace: GancnincgfirDate 20^.2017

ASPEROJR'.iJDi"" Rz-VRtO'^S'/L.tl Ds"'-A-'AjHEiOhor Onirubhai Sliah tiOoshi

Cnartirsi '>cccai!2rl;FRA ôr-11 W

Hansh D, PaielFaria- 7 tw C'J'i.Vo'+n r."---' IOn'.- 'i'. n"ii

?0?|ttfey

cco'^

COMSOLIDATED RECEIPTS AND PAYMENTS ACCOUNT FORTHE YEAR ENDED 31st March 2C17

KASTURBA GANDHI BAUKA VIDYAUY PROGRAMME, GUJARAT STATE

RECEIPTSAniouiif Current

YearOAmount Previous

YearC) PAYMENTS ' Curier-t Amount Previous

Openlna Balance(al Cash at Bank i3/,352.£0* 235,241,107 PayrnentR ,(ClCasii In Hand KGEV-Mo'iHscurrna-McCol i ' t09, '25C'30

fund recD. From Govt of India KG5V. Recurrlnq Cost For Annurr - Mccoi 1 l£U,30:.253 'A5..3ir,.r-7.^(al KGDV-Gfineral Grarl 209,7S3.CCD 16I,05A,}27 KGBV.NonPewrnna-Model II 4-/'CC0 5.074 wr-j

lb) KGBV-Gapital Gran! 43,509,000

1

1'

i

i

1

56 W9 57J 65.623.333Fund reed. From Slate Govl. KG8V. Mon Hecurrlni - Mood III 3C0 0:0 •' -95 '69

la) KCff^f-General GranI 73,538,000 , KGSV - Rccurrlna Cod Per Ar-uir - Modal i' 5'1/I2I6; 59 "A 23?(6) KGBV-Caoital Grant 30,80-,.COO 20.005.000

Interest

KG0V 4,627,555 7.273,770

Others

Granl Rfiliim (Sa'Ang) al Kslrids 1,475,592 Total Expense 272,747.100 203,145,57f

Lale deliver/cinarnes .

Tender Fees 5.000

Panelly Income 53,000 10.075

Otherlnromfi 282.322 Ciosir.q Balance

.(si Cadi at Bank 88,Cia,CC3 107 362 500

Net Ir.creaser'Decrease In PavablefRecclvabIc •65.360,253 -33.353916 (h) Cs'.n .n Hand .

Total 380.765.103 399,503.077 Total 360.765.103 309.565,077

NOTES TO ACCOUNTS AS PER ANNEXURE j ATTACHED HEREV/ITH

SG>

Rtisnc^nd AccoitsjfOrficerKasturtia Gsndtil Bali^VlCh3>'2la>', GujaratStale F,'cj«t Cr:(a

Gj;srat Council Cf Pfinaff EducaitenGandhinagar

Place; Gandhinagar•3313:33.11.2017

Sandeep Kumar, IAS

State Project Diractcr

Kaslurba Oondlii Soliks 'Adhaysliy, GujsMtGta'o Project ORiceGujarat Gcurc i Ot i-nv-.txi EdiicaliinGandhiragar

Flncp • Gananirng?;Date 30.11,7017

■ iTE-: OJR AUC"

niT A'C'-T-'^n

ForOiiiruOhat Snai £ Oosm

cnni'c.-cd r£?". "•n";

INMID.S-l'A j ^\ I'i'i lif.n •'.» j ^

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rRw-T035ltWAKMEOAeAD

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FundFlov/Statomoni.KGBV

For theycar ended 31sl March, 2017

SOURCES (RECEIPTS) TOTAL

ODcninQ Balances

(si Cash in Hand

(bi Cash in Bank ) 107,362,501Tolal 1 107,302.501

tSource (Recslol 1 I

fa) Funds received from QOi j 209763 0031

(b) Funds received from GOG 104,139,000

(el Interest 4,927,955

Otiiers

(a) Granl Return fSavinq) si Distrlcls

ic) Tender Fees

id) PansiN Incone 53,000

(e) Nel Infovv of receivable and oavabie •65,390,353

{11 Other Irccine

Tola) Roceiois fi) 360,765,103

Application (Expenditure)

ExpenditureIncurred

Payments

KGBV - Noti Recumna - Model I 934,100

KGBV RDCuninqCosl Per Annum •Model! 15D..3ni,2£5

KG3Y - Ron Recurnnq • Model i| 450,000

KGSiy - RBOjnii'g Cost Per Annum • Model 11 5S.&19,57.1

KGBV• Non Recurtinn Model 111 200,000

KGBV • Risuj.Tinri Cos! Per Annum - fAodal III 54,212,162

Total Expenditure (11) 272,747,100

Closinq Balances (l)-(II) 06,018,001

'a! Cash al Bank 95,018,'302

fb) Cash In Hand -

Total 86,018,002

Net inflow of receivable and payable

CurrenlAsset Opening balance ClQ.sinq Balance Difiererce

Mania Sams'<Jiva Advance

AC'Vcfice to KGBVs al Disiricl -

Current Uabilitv Openinn balance Closing Balance DiHerence

SurCrv Cfsdi-Qjs 7.873,632 323Q.571 ■4 6/12,901

UatiilvatDistrcis •4,372

R.M.(EMO.'S.D. 305,090 492,0r.) 1S7.451

1

1

-33.579,127 -9i.4n9.7OR -50,920.581-65.380,353

Net Inflow/ (ouiriow) -55,380,353

5<

Rrsncfi and AouSinVpiIicerKasUirba Gandhi ^Ka VidhyalayStale Pi-cjeci OfficePla^; GandtiinagarDaic:3Q.11.2017

Sandecp Kumar, IASSlate Projeci DirectorKasturba Gandhi Balika VIdhayalayStale PrDjfiot Offica^lace • GandhinagarDale. 30.11.2017

For Dhirubhai Shah & DosblCliarlsred Accountai^rsTRN: 102511VV

wrlsh e. Paid''arlnery No 0"''-42'PfecB AlrnsdabadOoie 30-1201/

AKMED4GA0

cco^

SIGNIFICANT ACCOUNTING POLICY AND NOTES FORMING PART OF ACCOUNTS

KASTURBA GANDHI BALIKA VIDHYALAYA PROGRAMME - GUJARAT STATE

1. Background of the Programme

'Kasturba Gandhi Ballka Vidhyaiaya' is a programme of Government of India. The

objectives of this programme are being implemented in a Mission mode by a Society

formed under the Societies Registration Act, by the name, State Project Office of

Gujarat Council of Primary Education. The Grants received by the Society's State

Project Office are released to various District Level, Block Level, Cluster Levels and

Village Levels for utilization or State Project Office themselves utilize the Grants for

various Districts.

2. Significant Accounting PQlicles

a) Basis of Accounting:

The Project accounts are prepared on historical cost convention and cash

basis of accounting. Income/ Grants are accounted for when they are actuallyreceived and expenses are recognized as and v^hen they are actually paid.

Disbursements made to sub district level are treated as expenses at the time

of payment for one time grant.

The Grant received, Grant Returned (Savings), Undisbursed Grant of Previousyears, Bank interest, Tender Fees Received and various other incomes aretaken as income and amount expended under various activities of thi.sprogramme are treated as Expenditure including disbursement forconstruction and/or acquisition of fixed assets.

b) Fixed Assets:

Fixed Assets acquired/ created by State Project office or at field levels fordifferent programmes have been treated as Expenditure at the time ofrelease of payment. Project Civil work i.e KGBV Building works etc. arecharged to the Income and Expenditure as expenditure.

c) Inventory:

Inventories of consumables and other distributable arc not valued as on 31-

03-2017. Cost of these items are treated as expenditure and accounted oncash basis during the year.

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• RN-l0251VfJahseoaqao

d) Investment:

There are no investments other than the balance maintained in the savingaccounts of the banks.

e) Government Grant:

Government Grants to the Project are recognized on receipt basis.

g) Grant Return;

Grant amount disbursed under a particular budget head in the currentfinancial year and returned as unspent/ unutilized in the current financialyear are reversed In that same budget head itself. And the Grant amountdisbursed under particular budget head in the previous financial years andreturned as unspent/ unutilized In the current financial year are consideredas Grant Returned (Savings) and treated as Income.

3. Notes to Accounts

a) 'Kasturba Gandhi Ballka VIdhyalaya' is a programme of Government of India.The objectives of this programme are being implemented in a Mission modeby a Society formed under the Societies Registration Act, by the name. StateProject Office of Gujarat Council of Primary Education.

b) The Grants received by the Society's State Project Office are either releasedto various District Levels, Block Levels, Cluster Levels and Village levels forutilization or State Project Office themselves utilize the Grants for districts.

c) In terms of the Programme, In a particular year, if an outlay approved is notspent fully the same becomes outlay saved and this shall be treated undernon-recurring heads and becomes eligible for being considered as spill overactivities for the forthcoming year.

d) Balances of the trade receivables, trade payables, advances and balances ofdeposits are subject to confirmation, reconciliation and adjustments, If any.The management does not expect any material difference affecting thecurrent year's financial statements.

e) The balance amount In current liabilities and current assets arc as per booksof accounts and subjects to confirmation from the respective parties. Thebank balance are reconciling with respective bank's balances.

sh,5;;c

FRH 10251

AHf^EDABAD

f) As per the Management, there are no contingent iiabililies and of! balancesheet items.

g) The books of SSA and KGBV have been prepared after splitting of theconsolidated books of the SSA programme wise. As a result, the openingbalances were bifurcated in to various programmes and opening TrialBalances of all the programmes has been prepared separately. As a result, ofthis split, suitable adjustment has been made by adding a balancing ledger bythe name of "Other Mutual Accounts Transferred from Districts'" with a view

to tally all the Trial Balances independently which has been found to be

proper. We have relied on the splitting done by the Management. The said

balance has been disclosed under the head "Advances Repayable/ Current

liabilities at SPO'as GO! Grant Payable/receivable to KGBV.

h) Figures have been rounded to nearest rupee.

1) Previous year's figures are regrouped / rearranged wherever recessarv-

Q

SGVySs \v

Fin. & Accts. OTficer

SarvaShlksha Abhiyan


Place; Gandhlnngar

Date; 30/11/2017

Sandeep Kumar, IAS

State Project Director

Sarva Siksha Abhiyan


Place: Gandhinagar

Date; 30/11/2017

As per our Audit Report of Even date attached.

For Dhirubhal Shah & Doshi


FRN: 102511 VV ,

h-

Harish B Pate!

Partner

Mem no. 014427

Place; Ahmedabad

Date; 30/11/2017

Pm

AD

cco^l

SSA- Gujaratfinancial Year 2016-17

5WACHH VIDHYALAVA • Utilisation certificate

Sr.No Particular

SSA

Grant in Aid - General Grant in Aid • Capital Total

1 Opsnlng Balance

A Cash at Bank / Unspent Balance 0 1.500 1.500D FundinTranslt 0 0C Unadjusted Advances 0 0 0

Subtotal (A) Opchdlne Balance 0 l.EOO 1.500

2

Funds received from 60! (IWHRD) with sanction orderl4o. and Date

a 0 0 0

3

Funds received from State Government with sanction

order No. anrf Date

a 0 0

1

4 Bank Interest C 0 05 Miscellaneous Income 0 0 0

Sub Total (B) 0 0 nGrand Total lAtB) D 1,500 1,500

5 Loss Amount

A Actual Expenditure during the year ("I 0 1,500 1 500

B R-fund 0 0 0

Grand Total (A+B) 0 1,500 1,503

7 Excess/ Deficit of Fund

8 Unspent Balance as on Slst March. 2017 0 0 c

Note; Above expenditure Is included in SSA-Ut"lization cettificale under Capita! head for F.Y 2015-17

1 Certified thai out of Rs.Nil of grant In aid sanctlonad/ received during the year 2315-17 in favmr of Stne crojec: D rectc ShiKShn AUniyar,Gujarat vide above referred letters by Ministry u( Uiininn Resource Develcpmopt, Depmnien: of Schoel Lducolion Literacy and Stale of Gi.iara: v Jeabove leferrod lattei Nos. noted against each and unspent balance of grant brought for-A'ard from previous year.irnnuiiting to -Is 1.500/-1 PudopsOne thousands and five hundred only). Sank interest of fls.Nil. Oihur receipts Rs. Nil .Total lint; to Rs Ri 1.SC3/-' Kupee< One tho.n.ir.cis ar.d 'ivehundred only), a sun of Rs. 1,500/- ( Rupees One thousands and five hundi crl only) has been utHired fnr ifip uurpnse for ivMch it was sanci onedcuring 2016-17 and the balance of Rs. Nil/- {Nil) carried forward at this end of ihu year v;lll be adjusted icnv.nrds the ernnis in-n c pavaale during tne

next year 2017-18.

Certified that I have satisfied myself that the condiLcns on which the grant In nld was stinctlunert have seen su > fu'tllled and that i have sxerciseo

the folio wing checks to set; that the morjey was utilized for the purposefor which it was sanctioned.

40

fhccou^

Kinds of checks exercised

1. Audited Statemen: of AccouiUS (Copy cncloseUI7, lJt:ils.itinn Ceriificate

3. Progress Report (Copy enclosed)

SGVyA

rinonce ancl AccoWms Officer

Sarva Shiksha Abhiyoan Mission, Gujarat

State Project Oltice

Gujarat Council Of PrlniaiY Education

Gandhlnsgar

Oate: 30/11/2017

'Sancieep Kunfaf,IASitiile Project flitector

Sarva Shiksha Abhiyaan Mission. Gujarat

State Project Office

Gujarat Council Of Primary Education

Gandhlnngiir

Date ; 30/11/2017

AUDITOR'S CERTIFICATE

We have verified the above statement with the books and records produred before us for our verification and louiKi tiip s.ime has lifer i vuvi

accordance therev.'ith to be read alongwith our audit repon. fof the yea' ended 31.03.2017

for Dhlrubhai Shah it Ooshl

C'ronoicn Ai:cr.u''*a'!rs

tnn lO-'ll'V.'

Hatish D Patcl

M No OjA-I?/

Plare' Ahn'jdasat

rate-.30/H, 2i'.'

^SaoJ

ccoy

i ref.':--v6ur'[):bsl;;ettefno.^^^ dated...

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